2021 South Carolina Taxes
Withholding Requirements
- Register as an employer on the South Carolina Employment Development website
- Employee's Withholding Tax Exemption Certificate: Federal Form W-4
- Withholding Method: Formula
- Supplemental Rate: 7.0%
Local Taxes
- None
South Carolina State Unemployment Insurance (SUI)
- South Carolina Wage Base: $14,000 for 2021
- South Carolina SUI Rates range from: 0.0% to 5.4% for 2021
- South Carolina new employer rate: 0.49% for 2021
- Rates include the administrative assessment and interest surcharge
South Carolina State Disability Insurance (SDI)
- None
South Carolina State Labor Laws
- South Carolina Minimum Wage: Federal minimum wage rate applies
- South Carolina Termination Pay:- Employee is fired — pay within 48 hours or by next regular payday, provided that is less than 30 days away
 
South Carolina New Hire Reporting
- Child Support Enforcement Division
 Department of Social Services
 New Hire Reporting Program
 PO Box 1469
 Columbia, SC 29202-1469
- Phone: 803-898-9235
- Fax: 803-898-9100
Remit Withholding for Child Support to
- Child Support Enforcement Division
 Department of Social Services
 3150 South Harden Street
 PO Box 1469
 Columbia, SC 29202-1469
- Phone: 803-737-5870
South Carolina Reciprocal States
- None
These free resources should not be taken as tax or legal advice. Content provided is intended as general information. Tax regulations and laws change and the impact of laws can vary. Consult a tax advisor, CPA or lawyer for guidance on your specific situation.
